Professor Norman Wong
PhD, MCom, BCom, FCA
Norman Wong is the Head of the Department of Accounting and Finance and a Professor of Accounting at the University of Auckland Business School.
Norman has taught courses in financial accounting (undergraduate and postgraduate levels) and in research methods (postgraduate level). He has also supervised a high number of postgraduate students for their dissertations and theses during his career. Norman's research interests are diverse but mainly focus on the following areas: financial accounting; capital markets and accounting information; governance issues in accounting; accounting policy choice; taxation and accounting; and research methods in accounting. His research findings have been published in international journals, including Contemporary Accounting Research, Accounting Horizons, Journal of Business Finance and Accounting, Pacific Accounting Review, Accounting Forum, and Accounting and Finance.
Norman has also been involved in accounting standard setting in New Zealand, having served as a member of the Financial Reporting Standards Board (FRSB) of the New Zealand Instititute of Chartered Accountants, which is now known as Chartered Accountants Australia and New Zealand. He has also served in the Business School as Associate Dean (Postgraduate) from 2008 to 2011, Acting Deputy Dean from January 2020 to June 2020, Acting Associate Dean (Faculty) from July 2020 to December 2020, and Interim Head of the Department of Commercial Law from 2018 to 2019. Norman is currently an external member of: (i) the Finance, Risk, and Assurance Committee of the Auckland District Health Board, which he serves as Deputy Chair; and (ii) the Audit and Finance Committee of the Waitemata District Health Board, which he serves as the Chair; and currently he is a trustee of SavY, a New Zealand charity that promotes financial literacy among high school students. He has also served as the New Zealand President of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) from 2014 to 2016 and as a Trustee of the Auckland University Students' Association Summer Shakespeare Trust. Norman is a Fellow of Chartered Accountants Australia and New Zealand.
Research | Current
- Accounting policy choice
- Capital markets and accounting information
- Financial accounting
- Governance issues in accounting
- Taxation and accounting
Teaching | Current
- ---- ACCTG 311 Financial accounting
- ---- ACCTG 371 Financial statement analysis
- Acting Associate Dean (Postgraduate), 2005-2006
- Associate Dean (International), 2008-2009
- Associate Dean (Postgraduate), 2008-2011
- Director of Honours Programme (Accounting and Finance), 1997-2009
- Director of MCom Programme (Accounting and Finance), 2004-2009
- Director of PGDipCom Programme (Accounting and Finance), 2006-2009
- Member of Accounting and Finance Association of Australia and New Zealand
- Member of American Accounting Association
- Member of Beta Gamma Sigma
- Member of the New Zealand Institute of Chartered Accountants
- Member of Chartered Accountants Australia and New Zealand (following the merger of the New Zealand Institute of Chartered Accountants and the Institute of Chartered Accountants of Australia)
Selected publications and creative works (Research Outputs)
- Wong, J., Wong, N., & Jeter, D. C. (2016). The economics of accounting for property leases. Accounting Horizons, 30 (2), 239-254. 10.2308/acch-51386
- Wong, J., Wong, N., & Li, W. Y. (2015). Lobbying on NZ IAS 12 following the 2010 Budget. New Zealand Journal of Taxation Law and Policy, 21 (4), 462-484.
Other University of Auckland co-authors: Willow Yangliu Li
- Wong, J., Wong, N., & Naiker, V. (2011). Comprehensive versus partial deferred tax liabilities and equity market values. Accounting and Finance, 51 (4), 1087-1106. 10.1111/j.1467-629X.2011.00430.x
- Wong, J., & Wong, N. (2010). Voluntary disclosure of operating income. Accounting and Finance, 50 (1), 221-239. 10.1111/j.1467-629X.2009.00319.x
- Hay, D. C., Knechel, W. R., & Wong, N. (2006). Audit fees: A meta-analysis of the effect of supply and demand attributes. CONTEMPORARY ACCOUNTING RESEARCH, 23 (1), 141-191. 10.1506/4XR4-KT5V-E8CN-91GX
Other University of Auckland co-authors: David Hay, Warren Knechel
- Cho, J., Wong, J., & Wong, N. (2006). Book-tax differences and Inland Revenue audit adjustments in New Zealand. Journal of Business Finance and Accounting, 33 (9-10), 1650-1667. 10.1111/j.1468-5957.2006.00646.x
- Wong, N. (2006). Accounting for deferred taxes under NZ IAS 12. University of Auckland Business Review, 8 (1), 55-59.
- Wong, N. (2005). Determinants of the accounting change for income tax. JOURNAL OF BUSINESS FINANCE & ACCOUNTING, 32 (5-6), 1171-1196. 10.1111/j.0306-686X.2005.00626.x
Primary office location
SIR OWEN G GLENN BUILDING - Bldg 260
Level 5, Room 559
12 GRAFTON RD